https://www.taxtmi.com/caselaws?id=175012 The Tribunal upheld the Collector's decision to club the clearances of three interconnected units, denying them the SSI exemption due to substantial evidence of financial inter-linking and common production control. The units were deemed to function as a single entity, resulting in joint and several duty liability. The Tribunal also supported the decision to limit the demand period and not impose penalties, citing relevant legal precedent. Ultimately, the appeals were dismissed, affirming the denial of the SSI exemption to the units. en-us Tue, 18 May 1993 00:00:00 +0530 Mon, 02 Nov 2015 18:06:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175012 The Tribunal upheld the Collector's decision to club the clearances of three interconnected units, denying them the SSI exemption due to substantial evidence of financial inter-linking and common production control. The units were deemed to function as a single entity, resulting in joint and several duty liability. The Tribunal also supported the decision to limit the demand period and not impose penalties, citing relevant legal precedent. Ultimately, the appeals were dismissed, affirming the denial of the SSI exemption to the units. Case-Laws Central Excise Tue, 18 May 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175012